{"id":172382,"date":"1965-12-17T00:00:00","date_gmt":"1965-12-16T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/commissioner-of-income-tax-vs-ms-bharat-carbon-and-ribbon-on-17-december-1965"},"modified":"2017-01-22T22:26:13","modified_gmt":"2017-01-22T16:56:13","slug":"commissioner-of-income-tax-vs-ms-bharat-carbon-and-ribbon-on-17-december-1965","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/commissioner-of-income-tax-vs-ms-bharat-carbon-and-ribbon-on-17-december-1965","title":{"rendered":"Commissioner Of Income-Tax, … vs M\/S. Bharat Carbon And Ribbon … on 17 December, 1965"},"content":{"rendered":"
Supreme Court of India<\/div>\n
Commissioner Of Income-Tax, … vs M\/S. Bharat Carbon And Ribbon … on 17 December, 1965<\/div>\n
Equivalent citations: 1966 AIR 1561, \t\t 1966 SCR (3) 170<\/div>\n
Author: S Sikri<\/div>\n
Bench: Sikri, S.M.<\/div>\n
           PETITIONER:\nCOMMISSIONER OF INCOME-TAX, DELHI AND RAJASTHAN\n\n\tVs.\n\nRESPONDENT:\nM\/S.  BHARAT CARBON AND RIBBON MANUFACTURING CO.\n\nDATE OF JUDGMENT:\n17\/12\/1965\n\nBENCH:\nSIKRI, S.M.\nBENCH:\nSIKRI, S.M.\nSUBBARAO, K.\nSHAH, J.C.\n\nCITATION:\n 1966 AIR 1561\t\t  1966 SCR  (3) 170\n\n\nACT:\nIndian\tIndependence  Act (10 & 11 Geo Vic. 30),  18(3)\t and\nIncome Tax Act (11 of 1922), s. 18A(1)-Advance\ttax-Adjusted\nby  Pakistan Government-If could also be adjusted by  Indian\nGovernment.\n\n\n\nHEADNOTE:\nBetween June 1946 and March 1947 the assessee-company, which\nthen had its head office at Lahore, paid advance tax to\t the\nIncome-tax  Officer,  Lahore, under s. 18-A  of\t the  Indian\nIncome-tax Act, 1922.  For the assessment year 1947-48,\t the\nassessment was completed by the Pakistan Income-tax  Officer\non 28th January 1948 after adjusting the advance  income-tax\npaid.\tThe Income-tax Officer, New Delhi, assessed the\t tax\nfor  the same year 1947-48 in 1952.  The assessee  contended\nthat  credit should be given to him of the advance tax\tpaid\nby  him\t in  Lahore  under  s.\t18-A(11).   The\t claim\t was\ndisallowed  by the Appellate Assistant Commissioner but\t the\nAppellate Tribunal and the High Court on a reference,held in\nfavour of the assessee.\nIn appeal to this Court,\nHELD : The effect of s. 18(3) of the Indian Independence Act\nwas  to\t change\t the  incidents of  the\t advance  tax  paid.\nPreviously  it was to be adjusted towards a  single  regular\nassessment   to\t be  made  by  British\tIndia.\t After\t the\nIndependence Act, the advance tax was liable to be  adjusted\nagainst\t two  regular assessments, one by India and  one  by\nPakistan.   In\tPakistan,  under s.  18A(11),  the  Pakistan\nGovernment  was entitled to adjust the advance tax  paid  by\nthe  assessee against its demand.  Similary, the  Government\nof  India  was\tentitled to adjust the\tamount\tagainst\t its\ndemand.\t  It,follows  that if the assessee  had\t been  given\ncredit for' the advance tax, by the Pakistan Government, he\ncannot\tclaim  that  credit should be given to\thim  by\t the\nIndian\tincome-tax  authorities.  [174 B-D]  Dwarka  Das  v.\nIncome-tax Officer, Kanpur, 29 I.T.R. 60 referred to.\n\n\n\nJUDGMENT:\n<\/pre>\n
CIVIL APPELLATE JURISDICTION : Civil Appeal No. 106 of 1965.
\nAppeal\tby special leave from the judgment and order,  dated
\nNovember  13, 1962 of the Punjab High Court (Circuit  Bench)
\nat Delhi in Income-tax Reference Case No. 3 of 1959.
\nA.   V.\t Viswanatha Sastri, Gopal Singh and R. N.  Sachthey,
\nfor the\t  appellant.\n<\/p>\n
B.   L. Khanna and K. K. fain, for the respondent.
\nThe Judgment of the Court was delivered by
\nSikri,\tJ. This appeal by special leave is directed  against
\nthe judgment of the High Court of Punjab at Chandigarh in a
\nreference  made to it under s. 66(1) of the Income Tax\tAct,
\n1922,
\n171<\/span>
\nhereinafter  referred  to as the Act.  The  questions  which
\nwere referred were :\n<\/p>\n
\t      (1)   Whether  the  assesses was\tentitled  to
\n\t      have an adjustment of the advance tax paid  by
\n\t      it under Section 18-A of the Indian Income-tax
\n\t      Act in Lahore for the assessment year  1947-48
\n\t      against  the  demand  of\ttax  raised  by\t the
\n\t      Income-tax  Officer  3rd\tAdditional  Business
\n\t      Circle,  New  Delhi for  the  assessment\tyear
\n\t      1947-48 ?\n<\/p><\/blockquote>\n
\t      (2)   Whether   the  order  of  the   Tribunal
\n\t      directing a refund to the assessee out of\t the
\n\t      advance tax paid by him in Lahore is legal and
\n\t      valid ?\n<\/p><\/blockquote>\n
\t      As the High Court rightly observed, the answer
\n\t      to  the second question depends on the  answer
\n\t      to  the  first question, and it is  the  first
\n\t      question alone which requires consideration.
\n\t      The relevant facts are stated in paras 2 and 3
\n\t      of the Statement of the Case, as follows :
\n\t      “2.   The\t statement of case  relates  to\t the
\n\t      assessment year 1947-48, the accounting period
\n\t      being the calendar year ending 31st  December,
\n\t      1946.\n<\/p><\/blockquote>\n
\t      3.    The assessee is a public limited company
\n\t      dealing\tin  the\t manufacture  and  sale\t  of
\n\t      stationery goods.\t Before the partition of the
\n\t      Country  the  company’s registered  office  as
\n\t      well  as the head office was at  Lahore.\t The
\n\t      assessment for the year 1947-48 was  completed
\n\t      by the Pakistan Income-tax Officer on the 28th
\n\t      January,\t 1948\tcompletely   ignoring\t the
\n\t      agreement of the Avoidance of Double  Taxation
\n\t      of Income between the Pakistan and the  Indian
\n\t      Governments.   The  assessment  for  the\tyear
\n\t      1947-48  was  also  made\tby  the\t  Income-tax
\n\t      Officer  3rd Additional Business\tCircle,\t New
\n\t      Delhi on a figure of Rs. 38,916.\tIt is common
\n\t      ground that the assessee had paid advance\t tax
\n\t      under  Section 18-A of the Indian\t Income\t Tax
\n\t      Act  to  the tune of  Rs.\t 36,783\/6\/-  between
\n\t      June. 1946 and March, 1947.  This tax was paid
\n\t      under the Indian Income-tax Act to the Income-
\n\t      tax Officer, Lahore.”\n<\/p><\/blockquote>\n
The Income-tax Officer 111, Additional Business Circle,\t New
\nDelhi, by his order, dated March. 1952, determined the total
\nincome\tof  the\t respondent, M\/s.   Bharat  Carbon  &  Ribon
\nManufac-\n<\/p>\n
172<\/span><\/p>\n
turing\tCo., hereinafter to as the assessee at\tRs.  38,916
\nand  directed  that  demand notice  and\t chalan\t be  issued.
\nBefore\tthe  Appellate\tAssistant Commissioner\tone  of\t the
\npoints\ttaken up by the assessee was that credit  should  be
\ngiven to him of the-advance tax paid by him in Lahore, under
\ns. 18A(11) which reads as follows
\n\t      “Any sum other than a penalty or interest paid
\n\t      by or recovered from an assessee in  pursuance
\n\t      of  the  provisions of this section  shall  be
\n\t      treated as a payment of tax in respect of\t the
\n\t      income  of  the  period  which  would  be\t the
\n\t      previous\tyear  for  an  assessment  for\t the
\n\t      financial\t year  next following  the  year  in
\n\t      which  it\t was payable, and  credit  therefore
\n\t      shall be given to the assessee in the  regular
\n\t      assessment.”\n<\/p>\n
\t      The    Appellate\t  Assistant\tCommissioner
\n\t      disallowed the claim.  He observed :\n<\/p>\n
\t      “I,  however,  find  that\t the  amount   under
\n\t      Section  18-A  was  paid by  the\tassessee  to
\n\t      Income-tax Officer, Lahore.  The same  Income-
\n\t      tax  Officer made an assessment for this\tvery
\n\t      year  on 28th January, 1948 on a total  income
\n\t      of Rs. 1,22,014 for Income tax and Rs.  52,780
\n\t      for  capital gains.  He worked out  the  total
\n\t      tax  payable by the assessee at Rs.  76,472\/6.
\n\t      As  a  result of this assessment,\t even  after
\n\t      setting off the tax paid under Section 18-A of
\n\t      Rs.  47,513 an amount of Rs. 20,000 was  still
\n\t      due  from\t this assessee.\t  The  amount  under
\n\t      Section 18-A, has, therefore, been adjusted by
\n\t      the Pakistan authorities towards the.  payment
\n\t      of tax and the assessee cannot take credit for
\n\t      this amount again.  Under these circumstances,
\n\t      it  must be held that there was no balance  of
\n\t      tax  paid\t under\tSection\t 18-A  left  to\t  be
\n\t      adjusted\tby  the Income-tax Officer  for\t the
\n\t      Indian assessment.”\n<\/p>\n
\t      The  assessee  filed  an\tappeal\tbefore\t the
\n\t      Appellate Tribunal.  The Tribunal allowed\t the
\n\t      claim  on the ground that the language  of  s.
\n\t      18A (11) was mandatory, and it was the duty of
\n\t      the Income. tax authorities to give credit for
\n\t      the amount paid by the assesses as advance tax
\n\t      in  the  regular\tassessment  made  under\t the
\n\t      Indian Income Tax Act.  It observed :\n<\/p>\n
\t      “What  the Income tax authorities would do  or
\n\t      may  have done to the advance tax paid to\t the
\n\t      Income-tax   Officer,  Lahore,   is   entirely
\n\t      immaterial.”\n<\/p>\n
173<\/span><\/p>\n
At  the instance of the Commissioner of Income Tax a  refer-
\nence  was made to the High Court.  The High Court held\tthat
\nif  the direction contained in s. 18A(11) had to be  obeyed,
\ncredit\thad necessarily to be given to the assessee  at\t the
\ntime of regular assessment.  In reply to the argument of the
\nlearned\t counsel for the Commissioner of Income Tax that  no
\nadjustment was possible because the Pakistan authorities had
\nalready raised a demand against the assessee on January\t 28,
\n1948, and in part satisfaction of that demand wiped out\t the
\namount\tstanding  to the credit of the\tassessee,  the\tHigh
\nCourt observed
\n\t      “It  is, however, obvious that what  may\thave
\n\t      been  done  by  the  Pakistan  authorities  in
\n\t      January,\t1948, cannot be called a  proceeding
\n\t      under  the Indian Income Tax Act and the\tfact
\n\t      that the money paid by the assessee under\t the
\n\t      Indian Income Tax Act may have been seized  by
\n\t      the  Pakistan  authorities or disposed  of  in
\n\t      some  other manner, can in no way\t affect\t the
\n\t      right of the assessee under the Indian Income-
\n\t      tax Act.”\n<\/p>\n
In the result, the High Court answered both the questions in
\nthe affirmative.\n<\/p>\n
Mr.  A.\t V. Viswanatha Sastri, the learned counsel  for\t the
\nappellant, contends before us that by virtue of s. 18(3)  of
\nthe  Indian  Independence  Act, the Income  Tax\t Act  as  it
\nexisted\t  before  the  coming  into  force  of\tthe   Indian
\nIndependence  Act, applied both to the Dominion of  Pakistan
\nand   the  Dominion  of\t India,\t and  the  result  of\tthis
\nsimultaneous application to both the Dominions was that\t the
\nadvance\t tax paid by the assessee was liable to be  adjusted
\nagainst the assessments made both in Pakistan and in  India,
\nand Pakistan having made the adjustment, there was no  money
\nleft to be adjusted against the assessment in India.
\nThe  learned  counsel  for  the\t respondent  relies  on\t the
\nreasoning of the High Court and on Dwarka Dass v. Income-tax
\nOfficer,  Kanpur<\/a>(1) and says that it was the  obligation  of
\nthe   Government  of  India  under  s.\t9  of\tthe   Indian
\nIndependence (Rights, Property and Liabilities) Order, 1947,
\neither\tto refund the money paid as advance tax or  to\tgive
\ncredit in the assessment in India.\n<\/p>\n
Section\t 18(3)\tof  the Indian\tIndependence  Act  reads  as
\nfollows :\n<\/p>\n
\t       “Save as otherwise expressly provided in this
\n\t      Act,  the\t law  of British India\tand  of\t the
\n\t      several parts thereof
\n\t      (1)   29 I.T.R. 60.\n<\/p><\/blockquote>\n
\t      174<\/span><\/p>\n
\t      existing immediately before the appointed\t day
\n\t      shall,  so  far  as applicable  and  with\t the
\n\t      necessary adaptations, continue as the law  of
\n\t      each  of\tthe new Dominions  and\tthe  several
\n\t      parts thereof until other provision is made by
\n\t      laws  of\tthe Legislature of the\tDominion  in
\n\t      question or by any other Legislature or  other
\n\t      authority having power in that behalf.”\n<\/p><\/blockquote>\n
in  our\t opinion  the  effect of s. 18\t(3)  of\t the  Indian
\nIndependence Act was to change the incidents of the  advance
\ntax  paid.   Previously the advance tax was to\tbe  adjusted
\ntowards\t a single regular assessment to be made\t by  British
\nIndia.\t After the Indian Independence Act the\tadvance\t tax
\nwas  liable to be adjusted against two regular\tassessments,
\none  by\t India and one by Pakistan.  In Pakistan,  under  s.
\n18A(11), the Pakistan Government was entitled to adjust\t the
\nadvance\t tax  paid  by\tthe  assessee  against\tits  demand.
\nSimilarly,  the Government of India was entitled  to  adjust
\nthe  amount  against  its demand.  It follows  that  if\t the
\nassessee  has been given credit for the advance tax  by\t the
\nPakistan  Government, he cannot claim that credit should  be
\ngiven  to  him by the Indian Income  Tax  authorities.\t The
\neffect of the Indian Independence Act was not to double\t the
\nadvance money the assessee had paid.  The amount of money he
\npaid  as advance tax remained the same.\t Having\t been  given
\ncredit\tby the Pakistan Government he could not\t claim\tthat
\nthere  was  any\t amount\t left on which\ts.  18\t(A)11  could
\noperate.   Dwarka  Dass’s case(1) relied on by\tthe  learned
\ncounsel\t for  the assessee is distinguishable  because\tthat
\ncase proceeded on the assumption that no regular assessments
\nhad  been made in Pakistan for the relevant years  and\tonly
\nsome  assessment  proceedings  were pending.   It  was\talso
\ncommon\tground\tthat excess payments had been  made  by\t the
\npetitioner  in that case under s. 18A of the  Indian  Income
\nTax Act in Lahore in respect of the years 1946-47 and  1947-
\n48, and it was only these excess payments that the Allahabad
\nHigh  Court  had  directed should be  set  off\tagainst\t the
\nassessments  of the subsequent years.  But the facts in\t the
\npresent\t case are different.  Here the Pakistan\t authorities
\nhad  made a regular assessment and had adjusted the  advance
\ntax paid by the assessee.\n<\/p>\n
In   this  view\t it  is\t not  necessary\t to   consider\t the
\ninterpretation\tof s. 9 of the Indian Independence  (Rights,
\nProperty  and  Liabilities) Order, 1947.  By virtue  of\t the
\nsimultaneous  application  of the Indian Income Tax  Act  in
\nboth the Dominions, there was
\n(1)  29 I.T.R. 60.\n<\/p>\n
175<\/span><\/p>\n
a statutory modification of the incidents of the advance tax
\npaid by the assessee.\n<\/p>\n
In  the\t result\t we hold that the answer  to  the  questions
\nshould\tbe  in the negative and against the  assessee.\t The
\njudgment of the High Court is accordingly set aside and\t the
\nappeal accepted with costs here and in the High Court.
\nAppeal allowed.\n<\/p>\n
176<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"
Supreme Court of India Commissioner Of Income-Tax, … vs M\/S. Bharat Carbon And Ribbon … on 17 December, 1965 Equivalent citations: 1966 AIR 1561, 1966 SCR (3) 170 Author: S Sikri Bench: Sikri, S.M. PETITIONER: COMMISSIONER OF INCOME-TAX, DELHI AND RAJASTHAN Vs. RESPONDENT: M\/S. BHARAT CARBON AND RIBBON MANUFACTURING CO. DATE OF JUDGMENT: 17\/12\/1965 BENCH: […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[30],"tags":[],"class_list":["post-172382","post","type-post","status-publish","format-standard","hentry","category-supreme-court-of-india"],"yoast_head":"\nCommissioner Of Income-Tax, ... vs M\/S. 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